Samsung have been on a flyer recently, 2010 was a really good year for the Korean tech giant, they’ve produced the finest Android phone of 2010 in the form of the Galaxy S and their Galaxy Tablet was the only real competitor to Apple’s dominance of the tablet market.

Well, they’re not resting on its laurels as they have been showing off their Galaxy Player at this weeks CES in Los Vegas.

The Galaxy Player is their attempt to break the Apple dominance of the personal media player market, the iPod, that’s right Samsung have declared war on Apple.

It runs Android 2.2 Froyo and has the full set of expected features, including the app store. The SoundAlive technology offers remarkable audio quality, and as far as visuals go, users are of course privy to full support for Flash.

The Galaxy Player is a great alternative to the iPod for consumers who shirk Apple and their products, and identifying it with the Galaxy S could automatically garner fans who like the branding, not to mention the compatibility.

Samsung also introduced its Galaxy Player 50, a white version of the device that runs Android 2.1. It’s a smaller model as well, which means it doesn’t include the micro SD and USB slots the Galaxy Player has; it only has one USB port in comparison. In general, it’s a downgraded PMP, but it’s still a competent music player with a responsive touchscreen, SoundAlive technology, Bluetooth 3.0 connectivity, apps, a camera, video playback functions, and most everything else the Galaxy Player has, just in a smaller and pared down package.

Now for the bad news: the devices are currently only available to Korean customers, and Samsung would not reveal a release date for US shelves. But we would expect to be alongside its brother and sister in the US and Europe in early spring.

What do you think of Samsung’s Galaxy Player – would you dump Apple for a flash-enabled media player ? As ever let us know below.